The opinion of the court was delivered by: MCAVOY
FINDINGS OF FACT AND CONCLUSIONS OF LAW
On April 16, 1986, a bench trial was held in the above-captioned matter. On the basis of the evidence adduced at that trial and the applicable law, this Court finds that the plaintiff is entitled to judgment in the amount of $140,167.24 plus costs and a reasonable attorney's fee. Pursuant to Rule 52(a) of the Federal Rules of Civil Procedure, the Court makes the following findings of fact and conclusions of law.
1. Plaintiff New York State Teamsters Council Health and Hospital Fund (the "Fund") is an "employee benefit plan" as that term is defined in section 3(3) of the Employee Retirement Income Security Act of 1974 ("ERISA"), 29 U.S.C. § 1002(3), with its place of business at 7 Rutger Park, Utica, New York.
2. Plaintiffs James Carlton, Rocco De-Perno, Jack N. Davis, Nicholas Robilotto, John Pryshlak, Ervin Walker, and Kenneth Slate were, at the time this action was commenced, the trustees of the Fund.
3. Defendant City of Utica is a municipal corporation under the law of New York and is a participating employer in the Fund.
4. During the time period September 1, 1977 to March 31, 1981, the New York State Teamsters, Local No. 182 (the "Union") and the defendant were parties to a collective bargaining agreement covering individuals employed in the defendant's Department of Public Works ("DPW"), Auditorium, and Sign Shop (the "bargaining unit"). See Plaintiffs' Exhibit 2.
5. During that same period of time, the Union and the defendant were parties to a series of New York State Teamsters Council Health and Hospital Fund participation agreements which required the defendant to make contributions to the Fund in specified amounts on behalf of all employees covered by the agreements. See, e.g., Plaintiffs' Exhibit 3. Under the terms of these agreements, eligible employees were provided with health and hospital benefits.
6. In May 1980, the Union and the defendant entered into a series of other agreements under which the defendant was required to make specified contributions to the Fund on behalf of employees not previously covered by prior agreements, including the City of Utica Professional Fire-fighters' Association, CSEA bargaining unit employees, police, and others. See Plaintiffs' Exhibits 4, 5, 6, and 7. Under the terms of these additional agreements, eligible employees were provided with dental and optical benefits.
7. Under all of the Fund participation agreements, the Fund was authorized to audit the defendant's payroll records at a mutually convenient time in order to determine whether the defendant was complying with the terms of the agreements.
8. In early 1982, the Fund conducted an audit of the defendant's books and determined that the defendant had failed to make required contributions on behalf of various employees. See Plaintiffs' Exhibit 9.
9. By letter dated March 1, 1982, the defendant was notified that $141,408.67 was due and owing from the defendant to the Fund. See Plaintiffs' Exhibit 10. When the defendant refused to pay this amount, the plaintiffs commenced this action on May 17, 1984.
10. By oral motion at trial, plaintiffs' counsel reduced the total amount claimed due and owing from $141,408.67 to $140,167.24. This amount consists of unpaid contributions in the amount of $121,254.66, ten percent (10%) liquidated damages in the amount of $12,125.58, and auditor's fees in the amount of $6,787.00. See Plaintiffs' Exhibit 8. In addition, the ...